摘要：1978年，美国会计学者斯蒂芬· A·泽夫首次提出会计准则具有经济后果这一性质,随着国内外学者的深层次探究，会计准则的经济后果受到越来越多的各界人士关注。2006年我国颁布的《企业会计准则》提出了一套新的会计政策，该政策的实施将通过影响企业的财务状况而对股利政策产生间接影响。71113

股利政策一直以来都是公司财务活动的重要内容之一。恰当合理的股利分配政策，能使公司处于稳定、长期的发展条件与环境中。到目前为止，关于会计准则实证研究主要集中在会计准则对综合财务方面，很少有文章关注会计准则实施后，所带来的企业股利政策实际和具体影响。因此，研究我国实施新会计准则对股利政策的影响具有重大的理论和现实意义。

毕业论文关键词：会计准则；经济后果；股利政策

Analysis on the Influence of Accounting Standards on Dividend Policy

ABSTRACT：In 1978, the United States accounting academics Stephen A. Zeff is put forward for the first time has economic consequences of the nature of accounting standards, with the domestic and foreign scholars have the deep research, the economic consequences of accounting standards by more and more attention from all walks of life. In 2006, China promulgated the "enterprise accounting standards" put forward a new accounting policy, the implementation of the policy will affect the financial situation of the enterprise and the pidend policy has an indirect impact.

Dividend policy has always been one of the important contents of corporate financial activities. Appropriate and reasonable pidend distribution policy can make the company in a stable, long-term development conditions and the environment. Up to now, the empirical research on accounting standards is mainly focused on the comprehensive financial aspects of accounting standards, and there are few articles about the actual and concrete effects of pidend policy brought by the implementation of accounting standards. Therefore, it is of great theoretical and practical significance to study the impact of the implementation of new accounting standards on pidend policy in China.

Key Words: accounting standard; economic consequences; pidend policy

目    录

摘要 I

Abstract II

目    录 III

一、 绪论 1

（一）研究背景与意义 1

（二）国内外研究现状 1

（三）研究思路 3

二、 会计准则经济后果学说及股利政策的相关理论 4

（一）经济后果学说分析 4

（二）股利政策的基本理论 4

三、会计准则对股利政策的影响 9

（一）净利润对股利政策的影响 9

（二）会计准则变化影响净利润进而影响股利政策 9

四、 新会计准则对股利政策影响的实证分析 10

（一）研究假设 10

（二）数据来源与样本选取 11

（三）变量的选取 11

（四）模型的设定 12

（五）实证分析结果 13